GSTR 3B due date for the month of November 2019 has been extended from 20/12/2019 to 23/12/2019, vide CBIC Notification 73/2019 Central Tax dt. 23/12/2019.
CBIC Central Tax Notification 73/2019 dt. 23/12/2019: GSTR 3B Due Date Extended (November 2019) from 20 to 23/12/2019
G.S.R. (E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 44/2019 Central Tax, dated 09/10/2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.767(E), dated 09/10/2019, namely:–
In the said notification, after the proviso, the following proviso shall be inserted, namely:–
“Provided further that the return in FORM GSTR-3B of the said rules for the month of November, 2019 shall be furnished electronically through the common portal, on or before 23/12/2019.”
2. This notification shall be deemed to have come into force with effect from 20/12/2019